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jeasiq-1257
Analysis of the theoretical framework of the REA accounting model Used in the design of accounting information systems
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Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the analyzing framework of REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It also discusses potentially productive directions for AIS research.

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Publication Date
Sun Jul 03 2011
Journal Name
Journal Of Educational And Psychological Researches
المشكلات التي تعاني منها المرأة العراقية الأرملة في ظل الظروف الراهنة
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This research aims at identifying problems  that the  Iraqi widow woman suffers from. The research is limited to a Sample of terrorism victims widows which is up to (70) widows from Al-Amal center for widows and orphans care in Baghdad.                                                                                <

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
مفردات قرآنية في معلقة الحارث بن حلّزة اليشكري دراسة صرفية دلالية
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Due to the importance of the word and because it is the basic building block from which speech is formed, it has become the subject of the attention of many scholars, ancient and modern

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Publication Date
Sun Apr 01 2012
Journal Name
Journal Of Educational And Psychological Researches
تطوير واقع مقرر التطبيقات التدريسية في أقسام كليات التربية جامعة بغداد
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The followers of the reality of the decision application faculty in departments of faculties of education of the University of Baghdad, it is noted that there are many shortcomings, which relate to Path, management, design, and evaluation, Coming from the work of the researcher as a teacher and supervisor, as well as to inform the researcher on many of the studies and literature, luck researcher on the article there are no courses are clear in theory and in practice the decision of the applications teaching, and often puts the teacher education curriculum, which lacks the link between the theoretical and practical, either in relation to its management, there is no office for the management and coordination at the University of Baghdad or

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
International business particularly that centered on foreign direct investment
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While practicing of International business particularly that centered on foreign direct investment, let on one side, to achieving objectives of transnational corporations specially that represented in continuous pursue to improving its cash flows and maximization of stockholders wealth which is considered the most important objective to the transnational corporations, but in the same time its lead, on other side, to increasing the foreign exchange risk exposuring these corporations. So, the transnational corporations (TNCs) struggling to make strategies which are dealing in smart way, with this risk and its management in way that enable to avoiding risk comple

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Publication Date
Tue Apr 01 2008
Journal Name
Journal Of Educational And Psychological Researches
التربية النفسية والاخلاقية عند مسكويه في كتابه ( تهذيب الاخلاق وتطهير الاعراق)
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أن الامم والشعوب لاتستطيع المحافظة على استمرار وجودها وتقدمها ورقيها، إلابفضل إعداد اجيالها المتعاقبة الاعداد السليم المتكامل ، وبقدر ما تحافظ الامم والشعوب على تربية هذه الاجيال للتمسك بدينها ، ومعتقداتها ، واخلاقها ، بقدر ما تحافظ على بقائها وعلو شأنها ، وكما فطنت الامم والشعوب إلى اهمية تربية اجيالها ، فطن اعداؤها الى ضرورة التخريب في جذور البناء الصحيح لتربية الاجيال ( فاطمة ، 1998، ص2).

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الاشكال المفضلة لدى اطفال الرياض ونسبة توظيفها في تصاميم اثاث الرياض
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The research explores the shapes preferred by children and the extent to which it can be utilized on the experimental kindergarten at the Woman’s School of Education. To achieve the goal, the researcher has displayed pictures that have been chosen from within the research boundaries which represent four categories: Geometrical shapes which included (squares, rectangles, triangles, and circles), agricultural shapes which included (apples, oranges, bananas, and grapes), motion pictures shapes (cartoon characters) which included (Jerry the mouse, Twitty the bird, Bugs Bunny the rabbit, and Winnie the pooh), and animal shapes which included (dogs, fishes, frogs, and horses) to the sample children of (60) child (boys and girls) that

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
BARBARA : structure et signification Étude analytique du langage prévertien à travers son poème Barbara
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Cette recherche étudie les structures composant Barbara, un poème de Jacques Prévert pour mettre en valeur la particularité de ce langage. Nous avons d'abord, dissocié ces structures, en : structure thématique, actancielle, syntaxico-énonciative, sémantique, formelle et finalement spacio-temporelle en vue de les analyser minutieusement. Le poète a adopté pour les thèmes : souvenir, nostalgie et guerre, un langage simple et une syntaxe incomplexe. L'usage du lexique et des figures de style célèbrent ces thèmes. La forme, la versification et la sonorité approfondissent ces images et renforcent ce langage. Ce poème dépend des phrases simples et variées : affirmative, interrogative, exclamative qui s'orientent vers des acte

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
دوگانه ای متضاد ( خیر ضد شر ) در شعر فارسی ( بر رسی انتقادی وتحلیلی )
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The conflicting duality of goodness and evil has a psychological effect on the life of humans, the nature of human beings is originally goodness whereas the tendency of evil flows from the society, therefore the first who found a meaning of evil on earth is kabeel when he quarreled fiercly with his brother who carried in himself all the meanings of goodness and toierance.

 

    In this paper of mine we find that Robaayat Al khayam carries a poetic content of a special meaning in that every expression reflects semantic relationship (the good played a part in the formation lies with and the evil) of which its foundation lies with the human personality (soul), and he (the poet) a scribes it to matters of

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Publication Date
Thu Dec 13 2018
Journal Name
Arab Science Heritage Journal
الدلالات الدلالات الصوتية للغة العربية في القران الكريم بين الحداثة والتجديد
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 A lot of researchers and specialists in language sciences have been agreed that Arabic language is on of living languages never disappear and keep pace with innovation and the challenges of the age and evolution civilization i.e any development in it’s connotations doesn't tzopped it (melted

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Publication Date
Sun Jul 17 2022
Journal Name
Al–bahith Al–a'alami
Employing; Health Awareness, Health Awareness Announcements: (A research takenfrom a master’s degree thesis)
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The goal of health awareness is to familiarize people with health information and facts, and make them realize their sense of responsibility towards their health and the health of others.   And translate that goal in practice through applying healthy and sound behaviors spontaneously. This, the goal, is pursued by health awareness announcements through employing announcement persuasion of health as one of the methods of influencing the masses to adopt ideas, behaviors, and adherence to health advice and guidelines; The study aims to analyze the content of the Ministry of Health and Environment announcements regarding health awareness and to reveal the most employable persuasions in health awareness announcements

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